61.assessed level of material misstatement risk 重大错报风险的评估水平 =C 7 WQ
62.simall business 小规模企业 ?Es(pwJB
63.accounting system 会计系统
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64.test of control 控制测试 `R6dnbH
65.walk-through test 穿行测试 1V:I}~\
66.communication 沟通 T1#r>3c\
67.flow chart 流程图 7B{LRm6;Vu
68.reperformance of internal control 重新执行 6&`hf >
69.audit evidence 审计证据 }ej>uZVe<
70.substantive procedures 实质性程序 t4v@d
71.assertions 认定 Xli$4 uL
72.esistence 存在 VMIX=gTZ
73.occurrence 发生 yXT8:2M
74.completeness 完整性 y,s`[=CT
75.rights and obligations 权利和义务 #%7)a; '
76.valuation and allocation 计价和分摊 TQ5*z,CkS
77.cutoff 截止 w;;9YFBdM
78.accuracy 准确性 _9:r4|S
79.classification 分类 h5<eU;Rw+
80.inspection 检查 AX;!-|bW
81.supervision of counting 监盘 3t9Weo)
82.observation 观察 y~n1S~5cI
83.confirmation 函证 *WaqNMD[%
84.computation 计算 W`v$-o-
85.analytical procedures 分析程序 SNtk1pG>
86.vouch 核对 v6P2
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87.trace 追查 LR#BP}\b'
88.audit sampling 审计抽样
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89.error 误差 yQ0:M/r;0
90.expected error 预期误差 *}) W>
91.population 总体 <.".,Na(J0
92.sampling risk 抽样风险 0p]v#z}
93.non- sampling risk 非抽样风险 z3I
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94.sampling unit 抽样单位 5Mz:$5Tm
95.statistical sampling 统计抽样 \zKO5,qw
96.tolerable error 可容忍误差 ;2 P
97.the risk of under reliance 信赖不足风险 VYjt/\Z
98.the risk of over reliance 信赖过度风险 7YFEyX10d
99.the risk of incorrect rejection 误拒风险 ,&.$r/x|?
100. the risk of incorrect acceptance 误受风险 o$Ju\(Y$<+
101.working trial balance 试算平衡表 P
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102.index and cross-referencing 索引和交叉索引 VwOcWKD
103.cash receipt 现金收入 slzB#
104.cash disbursement 现金支出 rCUGaf~
105.bank statement 银行对账单 EpH_v`
106.bank reconciliation 银行存款余额调节表 e|N~tUVrrN
107.balance sheet date 资产负债表日 $*;`$5.x^
108.net realizable value 可变现净值 eG7Yyz+t$
109.storeroom 仓库 s'|t2`K("
110.sale invoice 销售发票 *:"@
111.price list 价目表 ALj~e#{;z
112.positive confirmation request 积极式询证函 :V1j*)
113.negative confirmation request 消极式询证函 S5V:H Rj{?
114.purchase requisition 请购单 gxx#<=`
115.receiving report 验收报告 5;+KMM:zb
116.gross margin 毛利 Dxy^r*B
117.manufacturing overhead 制造费用 -9::M}^2
118.material requisition 领料单 Gk]ZP31u
119.inventory-taking 存货盘点 )k;;O7Ck
120.bond certificate 债券 "}V_.I*+
121.stock certificate 股票 ^t:dcY7
122.audit report 审计报告 XO+rg&Pu
123.entity 被审计单位 PMUW<UI
124.addressee of the audit report 审计报告的收件人 5owK2
125.unqualified opinion 无保留意见 A=3L_
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126.qualified opinion 保留意见 IVY)pS"pR"
127.disclaimer of opinion 无法表示意见 `/^
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128.adverse opinion 否定意见